;.,.

Modified by 

### 5056-k

Hon. G. H. Williamson Opinion NO.0-5056 County Attorney Fle: Sale of land purchased by a Erath County taxing unit at atax foreclosure Stephenville, Texas sale, after the expiration of the redemption period, anda related Dear Sir: question.

Your letter of January 

### 18,1943, propounds the two following questions:

”(1) CanCounty or State sell land purchased by one or the other of said taxing units for amount of taxes, penalties, Interest and costs at Sheriff ’s foreclosure sale, at private sale after the expiration of two (2) years redemption period and six months additional?

“(2) If County or State can so sell such land, what officers execute the Instrument of conveyance andwhat should be the form of such instrument?” Byvirtue of Section 

### 9 Annotated Civil Statutes, if the of Article 7345b, Vernon’s property is sold to anytaxing unit which is aparty to the judgment under decree of the court in said suit, the title to said property shall be bid in andheld bythe taxing unit purchasing the~samefor the
use andbenefit of itself andall other taxing units which
are parties to the suit andwhich have been adjudged in said suit to have tax liens against such property, pro rata andin proportion to the amountof tax liens in favor of said respective taxing units as established by the judgment in said suit. Suchproperty shall not be sold by the taxing unit purchasing the samefor less than the adjudged value thereof or the amountof the judgment against the property in said suit, whichever is lower, without the written consent of all taxing units which in said judgment have been found to have tax liens against such property. Whensuch property is sold by the taxing unit purchasing the same, the proceeds thereof shall be received by it for account of Itself andall other said taxing units adjudged in said suit to have a tax lien against such property. Theproceeds from such a sale, after paying all costs andexpenses, shall be distributed amongsuch taxing units pro rata andin proportion to the amount of theirHon. G. H.Williamson, Page 2

tm.aitliens against such property as established in said judg-

. This provision of the statute further provides in effect that if the sale has not beenmadeby such purchasing taxing units before six 

### (6)months after the redemption period provided in Section 12of the statute has expired, it shall thereafter be the duty of the Sheriff upon the written request from anytaxing unit whohas obtained ajudgment in said suit, to sell said property as provided therein.

Theprovisions of Article 7345b are cumulative of andin addition to all other rights andremedies to which any taxing unit maybe entitled. (Section 

### 13of said statute).

After the expiration of the redemption period, which is two (2) years, andbefore six 

### (6)months after such redemption period, the taxing unit purchasing the property is the only taxing unit that can sell such property. If the taxing unit purchasing the property has not sold said property within six 

### (6)months after the redemption period, then after the expiration of said six 

### (6)months, anytaxing unit whohas obtained ajudgment in said suit, other than the State, mayrequire the Sheriff uponwritten request to sell such property In the manneras authorized byArticle 7345b. Weare unable to find any statute authorizing anyperson to request the Sheriff to makethe sale for the State where the State is the purchasing unit*

Whereeither the State or county is the purchasing unit, either can sell such property after the redemption period andwithin six 

### (6)months thereafter. After the expiration of the six 

### (6)months period where notaxing unit, except the State whohas obtained ajudgment In said suit has requested the Sheriff in writing to sell said property, the purchasing unit which is either the State or a county. can sell such property. If any of the taxing units except the State whohas obtained ajudgment in said suit requests the Sheriff in writing to sell said property whenthe purchasing unit has not sold the same, said property must be sold in the manneras authorized by Section 

### 9of Article 

### 7345b.

As heretofore stated, where the property is sold to the taxing unit which Is aparty to the judgment under decree of the court in said suit, the title to said property shall be bid in andheld by the taxing unit purchasing the samefor the
use andbenefit of itself andall other taxing units which are parties to the suit andwhich have been adjudged In said suit to have tax liens against such property. Whereeither the State or a county has purchased the property and sells the samewithinHon. G. A. Williamson, Page 

### 3

the six 

### (6)months period after the redemption period or after said six 

### (6)months period where none of the other taxing units have requested the Sheriff In writing to sell the same, either the State or the county purchasing such property holds the title of said property.

It is our opinion that where the State has purchased the property, the State must sell said property In conformity with the general law authorizing the State to sell such property
as authorized by Article 

### 7328,Vernon’s Annotated Civil Statutes. This statute provides in part:

“TheSheriff, in behalf of the State, shall execute a deed conveying title to said property when sold andpaid for.”

It is our further opinion that where the county purchases the property and sells the same, the county must sell said property as authorized byArticle 

### 1577,Vernon’s Annotated Civil Statutes, except where the six 

### (6)monthsperiod has expired. In other words where the county is the purchasing unit, It mayrequest the Sheriff to makethe sale after the expiration of the six 

### (6)months period as authorized bySection 9, Article 

### 734%. Neither Article 

### 7328nor Article 

### 1577authorizes the sale of such property at private sale. Therefore, it is our opinion that neither the State nor county can sell such property at private sale within the six 

### (6)months period after the redemption period or after the expiration of the six 

### (6) months period where no other taxing unit has requested the Sheriff In writing to sell the same, but in either event such property must be sold at public sale as authorized by the foregoing statutes. Ofcourse, where either the State or county sells such property the sameshall not be sold for less than the adjudged value thereof or the amountof judgment against the property in said suit, whichever Is lower, without the written consent of all taxing units which in said judgment have been found to have tax liens against such property andwhen such property Is sold by the taxing unit purchasing the same, the proceeds thereof shall be received by it for account of itself andall other taxing units adjudged in said suit to have atax lien against such property.

Aswehave answered your first question in the negative your second question becomes moot andrequires no answer.
APPROVED

APR

### 14,1943 Yours very truly /s/ Grover Sellers ATTORNEY GENERAL

OFTEXAS FIRSTASSISTANT

ATTORNEY

GENERAL By/s/ Ardell Williams (This oolnlon considered and &dell Williams, Assistant approved in limited conference) AW:mp:wb